Polish Social Insurance Institution Rules Representative Meeting Fees Are Not Subject to Contributions

The Polish Social Insurance Institution (ZUS) has determined that a fee paid for participation in a representative meeting of a cooperative bank is not subject to social security contributions. This ruling clarifies a point of contention for cooperative banks operating in Poland.

The case specifically concerned a cooperative bank functioning as a cooperative. Its governing bodies include a meeting of representatives and a supervisory board. While members of the supervisory board receive remuneration subject to social and health insurance contributions, some individuals also serve as delegates to the meeting of representatives. This role is distinct from their supervisory board function.

The ZUS decision provides clarity on whether the 'diet' paid for attending these representative meetings is subject to contributions. This ruling is significant for cooperative banks in Poland, impacting how they handle compensation for members involved in their governance structures.